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2018 (2) TMI 1737 - ALLAHABAD HIGH COURTMaintainability of petition - appealable order or not? - seizure of the goods in transit or storage - Section 129(1) of the UPGST Act, 2017 - Held that:- On the conjoint reading of Sections 107 and 121 of the Act it is apparent that though all orders passed under the Act by the adjudicating authority are appealable but not the one's which have been specifically excluded from the purview of appeal under Section 121 of the Act such as orders pertaining to seizure - the order of seizure of the goods in transit or storage passed under Section 129(1) of the Act is not appealable and therefore, a writ petition is maintainable against it subject to the limitations of judicial review. In the instant case, the goods in transit have been seized for the reason that the authorities are of the opinion that the goods have originated from New Delhi and as such amounted to interstate transaction - the finding has been returned, without hearing - Prima facie the recording of the aforesaid finding for the purposes of seizure is in the nature of adjudication which cannot be done without opportunity of hearing to the party concerned. Matter requires consideration - List the petition for admission/final disposal immediately thereafter.
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